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Given: Raw materials: stuffing, material, eyes, thread Direct labor $.92/bear Supervisor payroll $6,000/month Depreciation $10,000/month All other fixed costs $9,000/month $.56/bear Selling price $ 9.995

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Given: Raw materials: stuffing, material, eyes, thread Direct labor $.92/bear Supervisor payroll $6,000/month Depreciation $10,000/month All other fixed costs $9,000/month $.56/bear Selling price $ 9.995 Cost per bear Cost/month 1000 10,000 15,000 Raw materials Direct labor Supervisor Depreciation Other fixed costs $0.56 $0.92 n/a n/a n/a $ 6,000 n/a 10,000 n/a $ 9,000 Total Manu Costs Total Revenue # Bears manu Manu costs/bear Determine break even units and revenues and construct a break even chart

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